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Tax Liability Tax Reform Goods or Services

Mayer Brown

Brazilian Tax Reform: Complementary Bill of Law No. 68/2024

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On April 24, 2024, the Executive Branch introduced Complementary Bill of Law No. 68/2024 ("PLP 68" or the “Bill”), which creates the Tax and the Contribution on Goods and Services ("IBS" and "CBS") as well as the Selective...more

Mayer Brown

Brazilian Tax Reform - Constitutional Amendment no. 132/2023

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After more than two decades of discussions,  the National Congress approved, and the President of the Republic enacted the final text of the Constitutional Amendment n. 132/2023, known as the Brazilian Tax Reform on...more

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